We're dividing 976932 by 60 
We want to figure out the number of times 976932 can be divided by 60.

Going ahead to step 1:
60 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 60

Going ahead to step 2:
When dividing 97 by 60, we get 1 with a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 60 from 97 leaves us with 37.
Append the next digit (6) from the dividend to 37 and continue with: 376 / 60

Let's proceed to step 3:
60 can be fit into 376 6 times, resulting in a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
If we take 360 away from 376, we end up with 16.
Take the next digit (9) from the dividend and append it to 16, then repeat: 169 / 60

Step 4:
When dividing 169 by 60, we get 2 with a remainder of 49.
Use 2 as the next digit of our solution. 
Result so far: 162.0
Deduct 120 from 169 and we're left with 49.
Take the next digit (3) from the dividend and append it to 49, then repeat: 493 / 60

Step 5:
60 goes into 493 8 times with a remainder of 13.
Put 8 as the next digit of the answer. 
Result so far: 1628.0
Subtracting 480 from 493 leaves us with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 60

Going ahead to step 6:
If we divide 132 by 60, we get 2 and a remainder of 12.
The next digit of our result is 2. 
Result so far: 16282.0
If we subtract 120 from 132, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
The number 60 fits into 120 2 times, leaving a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 16282.2
Subtracting 120 from 120 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
If we divide 0 by 60, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 16282.2
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
0 divided by 60 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16282.2
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 16282.2, with a leftover of 0.0.